IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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숫자 UILC 주제 출시일
201415007 501.38-01 "Action" Organizations 04/11/2014
201415007 501.38-02 Electing Expenditure Test 04/11/2014
201415006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2014
201415005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2014
201415004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2014
201415003 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 04/11/2014
201415002 108.01-00 Exclusion From Gross Income 04/11/2014
201415002 469.07-00 Disposition of Entire Interest in Passive Activity 04/11/2014
201415001 332.01-00 Nonrecognition of Gain or Loss 04/11/2014
201415001 351.00-00 Transfer to Corporation Controlled by Transferor 04/11/2014
201415001 355.01-00 Spin-Off 04/11/2014
201415001 368.04-00 Assets for Control of Transferee (Type "D") 04/11/2014
201414034 412.06-00 Minimum Funding Waiver 04/04/2014
201414033 501.03-30 Organizational and Operational Tests 04/04/2014
201414032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2014
201414031 4943.00-00 Excise Taxes on Excess Business Holdings 04/04/2014
201414030 4945.04-04 Grants to Individuals 04/04/2014
201414029 501.07-00 Social Clubs 04/04/2014
201414029 501.07-05 Business with Nonmembers 04/04/2014
201414028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/04/2014
201414027 501.19-00 Organization of Past or Present Armed Forces Members 04/04/2014
201414026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2014
201414025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/04/2014
201414024 501.03-20 Religious Organizations 04/04/2014
201414024 501.03-30 Organizational and Operational Tests 04/04/2014

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